Hunter Biden is set to go on trial for the second time this year starting this week, this time on criminal charges of failing to pay more than $1 million in federal taxes.
The president's son is accused of becoming addicted to crack cocaine after his brother died of brain cancer and hiding at least $1.4 million between 2016 and 2019.
Biden's drug addiction was the focus of his previous trial on felony firearms charges: A Delaware jury convicted him in June of lying about illegal drug use on an application to purchase a federal firearm, the first time the son of a sitting president has been convicted of a crime.
Sordid details from that time in Biden's life are expected to play an equally important role in his tax trial, which is scheduled to begin before a federal judge in California with jury selection on Sept. 5 and opening statements on Sept. 9. He has pleaded not guilty.
During a hearing in Los Angeles federal court last month, Biden's lawyers accused special counsel David Weiss's team of attempting to “attack the character” of the president's son by trying to present salacious evidence and testimony to jurors.
“They want to smear him. That's their goal,” attorney Mark Geragos said.
That evidence could include details about Biden's “lavish” lifestyle at the time, from strip clubs and sex workers to alcohol and drug abuse.
The prosecution Court documents Biden's personal spending choices could offer clues about his state of mind during the period when he allegedly failed to file and pay taxes and help jurors assess his liability.
During the hearing, prosecutor Leo Wise used the example of Biden's payments to pornography sites as a way for jurors to decide whether he knowingly or unknowingly expensed apparently personal items, and said Biden's playboy lifestyle was also detailed in the memoir.
“He says he partied at the hotel with a cast of strippers,” Wise says. “He chose to pay for them, which is fine. This is America, you can do that. But he chose to take it as a business deduction.”
Biden's lawyers say his No “lavish” lifestyles allowed But he said if the court blocks prosecutors from providing sensational details, the president's son would admit to spending the money on general “personal expenses.”
U.S. District Judge Mark Scarci, who is presiding over the case, said he would reserve ruling on Biden's request and instead asked the parties to review in advance the evidence that will be contentious on each issue at trial.
“The Court generally agrees with the government's view that, at least with respect to counts six through eight, evidence as to the precise nature of Mr. Biden's expenditures is necessary for the jury's evaluation of Mr. Biden's mental condition,” Scalci said. Ordered on August 27th After the hearing, on some pretrial motions.
The three charges mentioned are felony charges against Biden — one count of tax evasion and two counts of filing a false tax return. The other six charges he faces are misdemeanors.
“Nevertheless, the court intends to maintain strict control under Rule 403 over the introduction of evidence that may be deemed salacious,” the judge said, referring to a rule that allows courts to exclude certain evidence if its value to the case outweighs the risk of prejudice and other considerations.
Hunter Biden and his father, President Biden, have spoken publicly about his brother Biden's struggles with drug addiction, suggesting that the 2015 death of his older brother, Beau Biden, from brain cancer was a turning point in Biden's already traumatic life.
Judge Scarce blocked Hunter Biden's lawyers from arguing that the death of Beau Biden or a 1972 car crash that killed his mother and baby sister but left his brother alive contributed to the president's son's drug addiction.
“Evidence showing the causes of Biden's addiction is irrelevant, and neither party may present such evidence or address the purported causes of Biden's addiction in their opening statements,” the judge wrote.
During opening statements in Hunter Biden's firearms trial earlier this year, his lawyer, Abe Lowell, referenced those incidents, telling jurors that the president's son had suffered trauma and was in “deep denial” about his drug use.
Despite the dark cloud that cast over the trial, Special Counsel Weiss later argued that Biden's addiction was only part of the government's case about “unlawful choices made by Defendants in the throes of their addiction.”
And yet his suffering was made clear.
Several of Biden's former girlfriends – including his ex-wife, his late brother's widow and a former girlfriend – testified about his drug use in the government's case, and his daughter Naomi Biden testified for the defense.
After his conviction, he expressed gratitude for his rehabilitation.
“Recovery is possible by God's grace, and I am blessed to experience that grace one day at a time,” Biden said.
Geragos, Biden's lawyer in the tax case, is expected to argue that the president's son did not “knowingly” break the law, suggesting Biden's addiction affected his “decision-making and judgment” and that he could not have knowingly committed the crimes he is charged with.
But ultimately, a 12-judge California jury will decide the verdict. Biden is charged with nine counts including tax evasion and filing false tax returns, but if convicted, it would be the second conviction of a president's son, making the trial significantly more significant.
Biden has been convicted of three gun possession charges and faces up to 25 years in prison, though first-time offenders rarely receive the maximum sentence and federal sentencing guidelines recommend a sentence of 15 to 21 months. Sentencing is scheduled for November 13.
However, he is no longer a first offender and could face a heavier sentence if convicted again.
The Associated Press contributed to this report.
